SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB
(Mark One)

[  X ]  QUARTERLY  REPORT  PURSUANT  TO SECTION 13 OR 15(d) OF THE  SECURITIES
     EXCHANGE ACT OF 1934

                  For the quarterly period ended March 31, 2006

                                       OR

[    ] TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF 1934

          From the transition period from ____________ to ___________.

                         Commission File Number 0-33107

                        GENERAL ENVIRONMENTAL CORPORATION
        -----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

          Delaware                                      84-1080047
--------------------------------             ---------------------------------
(State or other jurisdiction of              (IRS Employer Identification No.)
 incorporation or organization)


                  175 Water Street, Exeter, New Hampshire 03833
                  ----------------------------------------------
                    (Address of principal executive offices)

                                 (603) 772-7336
                           ---------------------------
                           (Issuer's telephone number)

                                       N/A
               --------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)

     Indicate  by check  mark  whether  the  registrant  (1) filed  all  reports
required to be filed by Section 13 or 15(d) of the  Exchange Act during the past
12 months (or for such shorter  period that the  registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days:

                                 Yes |X| No |_|

      Class                         Shares Outstanding            Date
 Common, $.001                         28,531,202             November 30, 2006


<PAGE>

                        General Enviromental Corporation
                                      INDEX

<TABLE>

                                                                                           Page
                                                                                          Number
                                                                                        ----------
<S>                                                                                     <C>

PART I - FINANCIAL INFORMATION


         Item 1.Financial Statements

                 Condensed Balance Sheets - March 31, 2006 (unaudited) and
                 September 30, 2005 (audited).................................................3

                 Unaudited Condensed Statements of Operations - For the three months and six
                 months ended March  31, 2006 and 2005........................................4

                 Unaudited Condensed Statements of Cash Flows - For the six months ended
                 March 31, 2006 and 2005......................................................5

                 Notes to Unaudited Condensed Financial Statements............................6

         Item 2. Management's Discussion and Analysis or Plan
                  of Operation................................................................7

         Item 3.  Controls and Procedures.....................................................7

PART II - OTHER INFORMATION
         Item 1.  Legal Proceedings...........................................................7
         Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds.................7
         Item 3.  Defaults Upon Senior Securities.............................................7
         Item 4.  Submission of Matters to a Vote of Security Holders.........................7
         Item 5.  Other Information...........................................................7

          Item 6. Exhibits ...................................................................7


SIGNATURES....................................................................................8
Certifications................................................................................9
</TABLE>


                                       2
<PAGE>





                         PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

                         General Environment Corporation
                                 Balance Sheets

<TABLE>
                      Assets

                                                            March 31, 2006     September, 31,
                                                             (unaudited)           2005
                                                            -------------     --------------
<S>                                                         <C>                 <C>

Current Assets
  Cash and Cash Equivalents                               $       1,691      $        3,376
                                                           ---------------    --------------

Other Assets                                              $       3,750      $        3,750
                                                           ---------------    --------------
Total Assets                                              $       5,441      $        7,126
                                                           ===============   ==============

     Liabilities & Stockholders' Deficit
Current Liabilities
         Accounts Payable                                 $     28,550      $        28,550

         Interest Payable                                 $     52,529      $        46,363

         Notes Payable - Officer                               63,000               63,000


         Notes Payable                                    $     68,932       $       68,932
                                                           -------------      --------------

Total Liabilities                                         $    213,011       $      206,845
                                                           -------------      --------------
 Shareholder's Deficit

         Preferred stock; $10 par value 2,000,000
shares authorized, none issued and outstanding
                                                                     -                    -
         Common stock, $.001 par value, 30,000,000 shares
authorized and 28,531,202 issued and outstanding          $     28,531          $      28,531
Additional paid-in Capital                                $  9,044,024          $   9,044,024
Deficit                                                   $ (9,280,125)         $  (9,272,274)
                                                           ------------          -------------
Total Shareholder's Deficit                               $   (207,570)         $    (199,719)
                                                          ---------------       -------------
Total Liabilities & Shareholder's Deficit                 $      5,441          $       7,126
                                                          ===============      ==============
</TABLE>


    The accompanying notes are an integral part of the financial statements.
                                       3
<PAGE>



                         General Environment Corporation
                            Statements of Operations
                                   (Unaudited)

<TABLE>


                              For the Three Months Ended   For the Six Months Ended
                                      March 31,                   March 31,
                                  2006        2005          2006            2005
                                -------      ------        -------         -------
<S>                             <C>          <C>           <C>             <C>

EXPENSES
Depreciation                      $  0        $   0      $      0          $   202
General and
Administrative                   1,200        3,722         1,685            5,782
Interest                         3,083        3,203         6,166            6,406
                                -------     --------      ---------       ---------
       Total Operating         $ 4,283      $ 6,925       $ 7,851         $ 12,390
Expenses                        -------     --------      ---------       ---------

NET LOSS BEFORE INCOME         $(4,283)    $ (6,925)     $ (7,851)       $ (12,390)
  TAXES

Provision for income taxes           0            0             0                0
                                -------     ---------      ---------       ---------
          NET INCOME (LOSS)     (4,283)      (6,925)       (7,851)         (12,390)
                                 =======    =========      =========       =========
Basic and diluted
income (loss) per common share  $(0.01)      $(0.01)       $(0.01)          $(0.01)

Basic and Diluted
weight-average number
of common shares
outstanding                  28,531,202    28,531,202   28,531,202       28,531,202
                             ===========   ==========   ===========     ============


    The accompanying notes are an integral part of the financial statements.
</TABLE>
                                       4
<PAGE>


                         General Environment Corporation
                           Statements of Cash Flows
                                   (Unaudited)



                                                For the Six Months Ended
                                                       March 31,
                                            ---------------------------------
                                                2006               2005
                                            -------------        ------------

CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)                            $   (7,851)         $   (12,396)
                                            -------------        ------------

Adjustments to reconcile net income
(loss) to net cash provided by (used
in) operating activites:
Issuance of common shares for a fee                    0                   0
Bad Debt                                               0                   0
Depreciation                                                             142
(Increase) Decrease in other assets                    0                   0
(Decrease) increase in accounts payable                0                   0
(Decrease) increase in other liabilities           6,166              12,396
                                            -------------        ------------
Cash (used in) provided by operating
activities                                        (1,685)                  0
                                            -------------        ------------
CASH FROM FINANCING ACTIVITIES                                    $        0
                                            -------------        ------------
Net cash provided from financing            $                    $
activities                                             0                   0
                                            -------------         ------------
Net increase (decrease) in cash                   (1,685)                  0

Cash at beginning of period
                                                $  3,376             $ 7,798
                                            =============        ============

Cash at end of period                       $      1,691         $     7,798
                                            =============        ============


    The accompanying notes are an integral part of the financial statements.
                                       5
<PAGE>


                         General Environment Corporation
              Notes to the Unaudited Condensed Financial Statements
                                 March 31, 2006


1.   General

     The interim financial  statements are prepared pursuant to the requirements
for  reporting on Form 10-QSB.  The  September  30, 2005 balance  sheet data was
derived from audited  financial  statements but does not include all disclosures
required by generally  accepted  accounting  principles.  The interim  financial
statements and notes thereto  should be read in  conjunction  with the financial
statements  and notes  included in the Company's  Form 10-KSB for the year ended
September  30,  2005.  In the  opinion  of  management,  the  interim  financial
statements  reflect all adjustments of a normal recurring nature necessary for a
fair statement of the results for the interim periods presented.


                                       6
<PAGE>

ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF
        OPERATION

The Company's  plan of operation for the  foreseeable  future is to search for a
suitable company with which to merge.

The Company had no revenues  for either the three  months or  six-months  period
ended March 31, 2006 or 2005.

For the three months ended March 31, 2006, the Company incurred interest expense
of $3,083 and general and administrative  expenses of $1,200. This compares with
general  and  administrative  expenses  of $3,722 and  interest of 3,203 for the
corresponding period of the prior year.

For the six months ended March 31, 2006, the Company  incurred  interest expense
of $6,166 and general and administrative  expenses of $1,685. This compares with
interest expense of $6,406,  general and  administrative  expenses of $5,782 and
depreciation of $202 for the corresponding period of the prior year.

As of March 31, 2006, the Company had $1,691 in cash and a deficiency in working
capital of $211,320.

Based upon the current  level of cash,  the  deficiency  in working  capital and
current level of expenditures,  it will be necessary to seek additional  sources
of funding over the next twelve months. Historically the company's financing has
come from loans from its officers and principal  shareholders.  However,  unless
such funding  continues  or the company is able to sell its shares,  the Company
has  insufficient  resources to continue its  business  operations  for the next
twelve  months.  No  assurances  can be given that the  Company  will be able to
obtain any future financing or sell any of its shares.

     ITEM 3.      CONTROLS AND PROCEDURES

As of the end of the  period  covered  by this  report,  we have  evaluated  the
effectiveness  of the  design  and  operation  of our  disclosure  controls  and
procedures  under the  supervision  of and with the  participation  of our Chief
Executive Officer ("CEO") and our Chief Financial Officer ("CFO"). Based on this
evaluation,  our  management,  including  our CFO and  CEO,  concluded  that our
disclosure  controls and procedures were effective,  and that there have been no
significant  changes in our  internal  controls or in other  factors  that could
significantly affect internal controls subsequent to the evaluation.

                           PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEDINGS

None

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None

ITEM 5.  OTHER INFORMATION

None

ITEM 6.           EXHIBITS

a)       Exhibits

EXHIBIT NO.                       IDENTIFICATION OF EXHIBIT
 31.1    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 302 of the Sarbanes-Oxley Act of 2002
 31.2    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 302 of the Sarbanes-Oxley Act of 2002
 32.1    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002
 32.2    Certification Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to
         Section 906 of the Sarbanes-Oxley Act of 2002


                                       7
<PAGE>

                                   SIGNATURES

     In accordance with the requirements of the Exchange Act, the registrant has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.


                                                 General Environment Corporation


Date: November 30, 2006                        By: /s/ Herb T. Sears
                                                   --------------------------
                                                   Herb T. Sears
                                                   Chief Financial Officer

Date: November 30, 2006                        By: /s/ Ed Nichols
                                                  ---------------------------
                                                  Ed Nichols
                                                  Chief Financial Officer


                                       8
<PAGE>


                                 CERTIFICATIONS
                                                                 EXHIBIT 31.1


I, Herbert T. Sears, certify that:

1.  I  have  reviewed  this  quarterly report  on  Form  10-QSB  of  General
Environmental Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control
over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal control over
financial reporting.

Date: November 30, 2006

/s/ Herbert T. Sears
------------------------
Herbert T. Sears
Chief Executive Officer
                                       9
<PAGE>


                                                                 EXHIBIT 31.2


I, Edward Nichols, certify that:

1.  I  have   reviewed  this quarterly  report  on  Form  10-QSB  of  General
Envioronmental Corporation;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15-15(f) for the
registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared;

(b)Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

(c) Evaluated the effectiveness of the registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

(d) Disclosed in this report any change in the registrant's internal control
over financial reporting that occurred during the registrant's most recent
fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant's ability to record, process,
summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal control over
financial reporting.

Date: November 30, 2006

/s/   Edward Nichols
------------------------
Edward Nichols
Chief Financial Officer

                                       10
<PAGE>


                                                                 EXHIBIT 32.1

Certification of Periodic Financial Report Pursuant to 18 U.S.C. Section 1350

For purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002, the undersigned, Herbert Sears, the Chief
Executive Officer of General Environmental Corporation. (the "Company"), hereby
certifies that, to his knowledge:

(i) the Quarterly Report on Form 10-QSB of the Company for the six months ended
March 31, 2006, as filed with the Securities and Exchange Commission on the date
hereof (the "Report") fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

(ii)the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: November __, 2006

/s/ Herbert Sears

Herbert Sears
Chief Executive Officer


                                       11
<PAGE>



                                                                 EXHIBIT 32.2

Certification of Periodic Financial Report Pursuant to 18 U.S.C. Section 1350

For purposes of 18 U.S.C.  Section 1350,  as adopted  pursuant to Section 906 of
the  Sarbanes-Oxley  Act of 2002, the  undersigned,  Edward  Nichols,  the chief
financial officer of General Environmental  Corporation (the "Company"),  hereby
certifies that, to his knowledge:

(i) the Quarterly Report on Form 10-QSB of the Company for the six months ended
March 31, 2006, as filed with the Securities and Exchange Commission on the date
hereof (the "Report") fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

(ii)the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.

Date: November 30, 2006

/s/ Edward Nichols
------------------------
Edward Nichols
Chief Financial Officer


                                       12